First, the fixed assets to be disposed of to be transferred to the cleanup entry as
Borrow: fixed assets cleanup
Accumulated depreciation
Loan: fixed assets
Second, the cleanup costs are incurred:
Borrow: fixed assets cleanup
Loan: bank deposits, taxes and fees payable, etc.
Third, the disposition of the Income
Borrow: bank deposits and other related accounts
Loan: fixed assets liquidation
Fourth, the net gain or loss of liquidation
If it is a net gain
Borrow: Fixed Assets Liquidation
Loan: Non-Operating Income
< p>Extended information:
Fixed assets scrapping is fixed assets due to the participation in the production or for some special reasons, the loss of its value of use and the occurrence of abandonment. Fixed assets scrapped, should first be used by the department and the fixed asset management department to apply, according to the object of the end of the cleanup fill out the "fixed assets scrapped", detailed description of the technical status of fixed assets and the reasons for the end of the technical appraisal by the relevant departments, approved by the business leaders or higher departments as a business fixed assets cleanup business It is approved by the head of the enterprise or the superior department, and then used as the voucher for the enterprise to carry out the fixed assets liquidation business. Reviewed and approved by the relevant departments of the "fixed assets scrapped", should be sent to the accounting department, as the basis for the organization of fixed assets liquidation accounting.
Accounting entries are also known as "accounting formula". Abbreviation "entry". It is based on the principle of double-entry bookkeeping requirements, each economic operation listed on both sides of the corresponding account and its amount of a record. Before registering the account, through the bookkeeping vouchers to prepare accounting entries, can clearly reflect the categorization of economic operations, is conducive to ensuring the correctness of the account records and to facilitate the examination afterwards. Each accounting entry mainly consists of the bookkeeping symbols, the name of the account, summary and amount. Accounting entries are divided into two kinds of simple and compound entries.
Simple entry is also called "single entry". It refers to the debit side of an account and the credit side of another account corresponding to the accounting entries. Compound entry is also known as "multiple entries". Refers to an account debit and several accounts credit, or an account credit and several accounts debit corresponding to the accounting entries. In order to ensure that the account corresponds to the correct, clear, easy to understand the content of economic operations, accounting entries must strictly grasp the basic principles of a loan or a credit, not allowed to borrow more than one loan.
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